The Cadillac of hearing protection are the active models. These ear muffs have built in electronics that amplify lower levels of sound yet cutoff when the sound level reaches a certain threshold. There are a variety of active hearing protection model available. I haven't really tried any of the alternatives and I can only speak to the ones I own, the Dillon HP-1. The Dillon's are one of the lower cost models selling for $135 directly from Dillon (or $85 if you pick them up at the SHOT Show). I have owned mine since October 2000 and have been very satisfied. If I had to guess, I would say that these muffs don't offer the absolute decibel reduction (they claim 21 dB) my plain muffs do but they are certainly acceptable. I also like the small touches that were incorporated into the design such as cut-outs along the bottom of the cup so that a long gun stock won't move the muffs. Dillon even included batteries with the muffs, something some companies don't provide.

Although I haven't used them as such yet, active muffs can provide a tactical edge. By amplifying sounds, the muffs can allow you to hear sounds over distances further than what is possible with an unaided ear. Also, by offering continuous hearing protection, the muffs will allow you to keep your hearing should you discharge your firearm in a confined space such as a room.